eporting Land Acquisition for Cash and Mortgage Note on Statement of Cash Flows

On the basis of the details of the following fixed asset account, indicate the items to be reported on the statement of cash flows:

ACCOUNT LandACCOUNT NO.

Balance

DateItemDebitCreditDebitCredit

Jan.1 Balance 267,900

Feb.10 Purchased for cash431,300 699,200

Nov.20 Purchased with long-term mortgage note566,400 1,265,600

ItemSection of Statement of Cash FlowsAdded or DeductedAmount

Purchase of land for cash $

Purchase of land by issuing long-term mortgage note $